Sword-Edge Commercials Ltd has received confirmation from its statutory auditor that the audit report for the period ended March 31, 2026, carries an unmodified opinion. M/s H. Rajen & Co., Chartered Accountants, certified that the report issued to the company is "Not Qualified," clarifying that the phrase "Qualified Opinion" was mentioned inadvertently. The company had previously informed BSE Limited regarding the clerical error in its submission dated May 29, 2026.

The disclosure was made in response to a communication from BSE dated June 10, 2026, regarding non-compliance with Regulation 33 of the SEBI (LODR) Regulations, 2015. Guddi Chandrika Prasad Bajpai, Company Secretary & Compliance Officer, signed the submission on June 15, 2026, assuring the exchange that the company would prevent such incidents in the future.

Auditor Certification

The Independent Auditor's Report states that the standalone audited financial results give a true and fair view. The audit was conducted in accordance with the Standards on Auditing specified under section 143(10) of the Companies Act, 2013. The firm confirmed its independence and that it had fulfilled all ethical responsibilities relevant to the audit.

Internal Controls and Compliance

The report includes an Annexure detailing compliance with the Companies (Auditor's Report) Order, 2020. It notes that the company used Tally accounting software, which features an audit trail edit log that operated throughout the year for all relevant transactions. The auditors also reported that the company has an internal audit system commensurate with its size and nature of business.

In its report on internal financial controls over financial reporting, H. Rajen & Co. opined that the company maintained an adequate system operating effectively as of March 31, 2026. This assessment was based on criteria established by the company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.

Sword-Edge Commercials Limited has announced that its Board of Directors will meet on Friday, May 29, 2026. The primary agenda of the meeting is to consider and approve the audited standalone financial results of the company for the financial year ended March 31, 2026, along with the Auditor's Report.

The meeting is being convened pursuant to Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In addition to the financial results, the board will also consider any other matter with the permission of the Chairperson.

Trading Window Update

The company has also provided an update regarding the trading window for equity shares. In continuation of its previous letter dated March 27, 2026, regarding the closure of the trading window, Sword-Edge Commercials Limited stated that the window will reopen for all Directors, Designated Persons, and their immediate relatives.

The trading window is scheduled to open 48 hours after the declaration of the audited financial results for the quarter and financial year ended March 31, 2026. This standard procedure ensures compliance with regulatory norms regarding insider trading.

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